Salsa Company's equity accounts consist of capital stock of $1,500,000 and retained earnings of $400,000. Prance Company pays $9,000,000 for all the voting stock of Salsa Company. The fair value of Salsa's identifiable net assets is $4,000,000 higher than the book value. If Salsa uses pushdown accounting, what is Salsa's credit to Pushdown Capital? 

a. $8,300,000 

b. $7,500,000 

c. $4,400,000 

d. $7,100,000